Move to .NET 5.0

[helto4real]

Breaking change

There can be breaking changes due to the move to .NET 5. Please advice!

Proposed change

• New target .NET 5
• Fix all nullable warnings
  Coming PR:s
• Move to records and make stuff immutable
• Refactor to c# 9

Type of change

• Dependency upgrade
• Bugfix (non-breaking change which fixes an issue)
• New feature (which adds functionality to an existing integration)
• Breaking change (fix/feature causing existing functionality to break)
• Code quality improvements to existing code or addition of tests

Additional information

• This PR fixes or closes issue: fixes #
• This PR is related to issue:
• Link to documentation pull request:

Checklist

• The code change is tested and works locally.
• Local tests pass. Your PR cannot be merged unless tests pass
• There is no commented out code in this PR.
• I have followed the [development checklist][dev-checklist]
• The code compiles without warnings (code quality chek)
• Tests have been added to verify that the new code works.

If user exposed functionality or configuration variables are added/changed:

• Documentation added/updated for www.home-assistant.io